2001 Montana Legislature

About Bill -- Links

SENATE BILL NO. 281

INTRODUCED BY D. MAHLUM, ADAMS, COCCHIARELLA, JACKSON, RASER

Montana State Seal

AN ACT REVISING LAWS GOVERNING PROPERTY TAX PAYMENT; PROVIDING THAT A PERSON TO WHOM PROPERTY TAXES ARE ASSESSED WILL RECEIVE NOTICE IF THE PROPERTY IS SUBJECT TO A TAX SALE; PROVIDING THAT A PERSON TO WHOM PROPERTY TAXES ARE ASSESSED WILL RECEIVE A COPY OF A TAX SALE CERTIFICATE OR ASSIGNMENT CERTIFICATE IF ONE IS ISSUED ON THE PROPERTY; PROVIDING THAT THE NOTICE IS TO BE MAILED TO THE ADDRESS OF RECORD OF THE PERSON TO WHOM PROPERTY TAXES ARE ASSESSED; REQUIRING PROOF OF CERTIFIED MAIL NOTICE TO THE ASSESSED OWNER BEFORE ISSUANCE OF A TAX SALE CERTIFICATE OR ASSIGNMENT OF RIGHTS; AND AMENDING SECTIONS 15-16-101, 15-17-212, AND 15-17-323, MCA.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:



     Section 1.  Section 15-16-101, MCA, is amended to read:

     "15-16-101.  Treasurer to publish notice -- manner of publication. (1) Within 10 days after the receipt of the property tax record, the county treasurer shall publish a notice specifying:

     (a)  that one-half of all taxes levied and assessed will be due and payable before 5 p.m. on the next November 30 or within 30 days after the notice is postmarked and that unless paid prior to that time the amount then due will be delinquent and will draw interest at the rate of 5/6 of 1% per month from the time of delinquency until paid and 2% will be added to the delinquent taxes as a penalty;

     (b)  that one-half of all taxes levied and assessed will be due and payable on or before 5 p.m. on the next May 31 and that unless paid prior to that time the taxes will be delinquent and will draw interest at the rate of 5/6 of 1% per month from the time of delinquency until paid and 2% will be added to the delinquent taxes as a penalty; and

     (c)  the time and place at which payment of taxes may be made.

     (2)  (a) The county treasurer shall send to the last-known address of each taxpayer a written notice, postage prepaid, showing the amount of taxes and assessments due for the current year and the amount due and delinquent for other years. The written notice must include:

     (a)(i)  the taxable value of the property;

     (b)(ii) the total mill levy applied to that taxable value;

     (c)(iii) the value of each mill in that county;

     (d)(iv) itemized city services and special improvement district assessments collected by the county;

     (e)(v)  the number of the school district in which the property is located; and

     (f)(vi) the amount of the total tax due that is levied as city tax, county tax, state tax, school district tax, and other tax.

     (b) If the property is the subject of a tax sale for which a tax sale certificate has been issued under 15-17-212, the notice must also include, in a manner calculated to draw attention, a statement that the property is the subject of a tax sale and that the taxpayer may contact the county treasurer for complete information.

     (3)  The municipality shall, upon request of the county treasurer, provide the information to be included under subsection (2)(d) (2)(a)(iv) ready for mailing.

     (4)  The notice in every case must be published once a week for 2 weeks in a weekly or daily newspaper published in the county, if there is one, or if there is not, then by posting it in three public places. Failure to publish or post notices does not relieve the taxpayer from any tax liability. Any failure to give notice of the tax due for the current year or of delinquent tax will not affect the legality of the tax.

     (5)  If the department revises an assessment that results in an additional tax of $5 or less, an additional tax is not owed and a new tax bill does not need to be prepared."



     Section 2.  Section 15-17-212, MCA, is amended to read:

     "15-17-212.  Tax sale certificate. (1) Upon After receiving proof of mail notice to the person to whom the property was assessed as required by subsection (3), and upon receipt of all delinquent taxes, penalties, interest, and costs, the county treasurer shall prepare a tax sale certificate that must contain:

     (a)  the date on which the property taxes became delinquent;

     (b)  the date on which a property tax lien was sold at a tax sale;

     (c)  the name and address of record of the person to whom the taxes were assessed;

     (d)  a description of the property on which the taxes were assessed;

     (e)  the name and mailing address of the purchaser;

     (f)  the amount paid to liquidate the delinquency, including a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;

     (g)  a statement that the certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;

     (h)  a statement specifying the date on which the purchaser will be entitled to a tax deed; and

     (i)  an identification number corresponding to the tax sale certificate number recorded by the county treasurer as required in 15-17-213.

     (2)  The certificate must be signed by the county treasurer and delivered to the purchaser. A copy of the certificate must be filed by the treasurer in the office of the county clerk. A copy of the certificate must also be mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the person may contact the county treasurer for further information on property tax sales.

     (3) Prior to paying delinquent taxes, penalties, interests, and costs received by the county treasurer under subsection (1), a person shall send notice of the proposed payment, by certified mail, to the person to whom the property was assessed. The form of the notice must be adopted by the department by rule. The notice must have been mailed at least 2 weeks prior to the date of the payment. The person making the payment shall provide proof of the mailing."



     Section 3.  Section 15-17-323, MCA, is amended to read:

     "15-17-323.  Assignment of rights -- form. (1) A tax sale certificate or other official record in which the county is listed as the purchaser must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

     (2)  (a) The assignment made under subsection (1) must be in the form of an assignment certificate in substantially the following form:

     I, .........., the treasurer of .......... County, state of Montana, hereby certify that a tax sale for tax year 20..., in the county of .........., was held on .......... (date), for the purpose of liquidating delinquent assessments, and I further certify that a property tax lien for delinquent taxes in the following property .......... (insert property description) was offered for sale and that there was no purchaser of the property tax lien. Accordingly, the county was listed as the purchaser as required by 15-17-214, MCA. As of the date of this certificate, the delinquency, including penalties, interest, and costs amounting to $.........., has not been liquidated by the person to whom the property was assessed, nor has the delinquency been otherwise redeemed.

     Because there has been no liquidation of the delinquency or other redemption, I hereby assign all rights, title, and interest of the county of .........., state of Montana, acquired in such property by virtue of the sale to .......... (name and address of assignee) to proceed to obtain a tax deed to the property or receive payment in case of redemption as provided by law.

     Witness my hand and official seal of office this .......... day of .........., 20...

     ..... County Treasurer

     ..... County

     (b) A copy of an assignment certificate must be mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the person may contact the county treasurer for further information on lien assignments and property tax sales.

     (3)  An assignment made by a purchaser other than the county, by an assignee of the county, or by a previous assignee may be made for any consideration whatsoever. An assignment so made is legal and binding only upon filing with the county treasurer a statement that the purchaser's or other assignee's interest in the property has been assigned. The statement must contain:

     (a)  the name and address of the new assignee;

     (b)  the name and address of the original purchaser of the tax sale certificate;

     (c)  the name and address of each previous assignee, if any;

     (d)  a description of the property upon which the property tax lien was issued, which description must contain the same information as contained in the tax sale certificate or assignment certificate, as appropriate;

     (e)  the signature of the party, be whether it is the purchaser or the assignee, making the assignment;

     (f)  the signature of the new assignee; and

     (g)  the date on which the statement was signed.

     (4)  If the certificate described in subsection (1) or the statement described in subsection (3) is lost or destroyed, the county treasurer shall, upon adequate proof and signed affidavit by the assignee that loss or destruction has occurred, issue a duplicate certificate to the assignee.

     (5) Prior to making a payment under subsection (1), a person shall send notice of the proposed payment, by certified mail, to the person to whom the property was assessed. The form of the notice must be adopted by the department by rule. The notice must have been mailed at least 2 weeks prior to the date of the payment. The person making the payment shall provide proof of the mailing.

     (5)(6)  The provisions of this section apply to any sale of land for which a treasurer's deed was not issued on or before March 5, 1917, or for which a tax deed was not issued on or before April 23, 1987, and the holder of any certificate described in subsection (1) has the same rights, powers, and privileges with regard to securing a deed as any purchaser of land at a tax sale may now have."

- END -




Latest Version of SB 281 (SB0281.ENR)
Processed for the Web on April 17, 2001 (9:02AM)

New language in a bill appears underlined, deleted material appears stricken.

Sponsor names are handwritten on introduced bills, hence do not appear on the bill until it is reprinted. See the status of this bill for the bill's primary sponsor.

Status of this Bill | 2001 Legislature | Leg. Branch Home
All versions of all bills(PDF Format)
Authorized print version w/line numbers (PDF format)

Prepared by Montana Legislative Services

(406)444-3064